I have solved the problem. Easy yo do.

Just edit includes/current_user.inc,

in get_db_connection(),

find then sentence as below:
       $db = mysql_connect($connection["host"] ,
            $connection["dbuser"], $connection["dbpassword"]);

follow the sentence, add a line as below:
         mysql_query("SET NAMES 'utf8'");

and then save it.

Ok, now the sql connection is working under encoding 'utf8'

Hi,

I have same problem as you. I use zh_HK-utf8.sql to make charts of account.

And also installed the language using Code 'zh_TW' and Encoding 'utf-8'.

All interface is working prefectly with chinese character but only account in combo box is shown as question marks.

Then I go to check my database and make sure it was encoded by 'utf8_unicode_ci'. I am sure that I can see correct chinese characters in phpMyAdmin.

I guess FA didn't encode and decode with correct CODE string 'zh_TW'.

I also found an insteresting thing is that to setup Encoding 'utf8' is differ with 'utf-8'. Even both can make whole interface work without probelm.

But if use 'utf8' , the title of the window is unknown characters, otherwise,use 'utf-8', the title is ok. So, I guess FA support 'utf8' and 'utf-8', but the Apache only support 'utf-8'. 

I found my browser send 'zh-tw' to Apache (using phpinfo.php), so i changed FA CODE to 'zh-tw', but it still no work.

But if I enter the data of account from FA interface, I can read as what I entered, means that I can see correct chinese words. However I can not read it from phpMyAdmin, it is unknown words.